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Standards For Charity Accountability

Governance

DescriptionOrganizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

DescriptionAn organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

Description
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

Description
No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

Description
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

DescriptionSpending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

DescriptionAvoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

DescriptionMake available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

Description
Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

Description
Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

Fund Raising & Info

Description
Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

Description
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

Description
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

Description
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

Description
Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

Description
Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.

Conclusion

Purpose

"to cultivate a respectful view of nonhuman animals, free-living and domestic; to free animals from cruelty and institutionalized exploitation."

Programs

In 1957 FoA began a spay-neuter program to help pet owners avoid the high costs of altering in order to reduce overpopulation of cats and dogs. The organization reports that it has facilitated more than 2.6 million procedures, with approximately 30,000 added annually. FoA also funds field research on Alaskan wolves and files lawsuits to halt the state-sponsored wolf control program. The organization reports that a 2009 lawsuit against the US Fish & Wildlife Service challenged the hunting of three endangered African antelope species at fenced hunting ranches and that the court ruled in FoA’s favor by prohibiting hunting ranches or anyone else from harming or killing scimitar-horned oryxes, dama gazelles and addax antelopes. FoA also works in West Africa to secure protection for wild chimpanzees in their natural homelands. A project in Senegal involves digging wells as a solution to the competition between humans and chimps over access to water. In Gambia, FoA funds an island-refuge national park -- home to 99 chimpanzees. Project staff monitor chimps and provide protection, extra food, and other care when needed. The park also supports manatees, hippos, baboons, monkeys and birds. In 2008, FoA and Primarily Primates, formed a corporate affiliation to provide support for the refuge. The sanctuary's has 400 residents, which includes 60 chimpanzees, 32 species of other primates, birds, wild cats, etc.

Fund Raising

Method(s) Used:

FoA incurred joint costs of $250,039 for informational materials and activities that included fund raising materials. Of those costs $189,959 was allocated to program expenses and $60,080 was allocated to fund raising expenses.
Fund raising costs were 5% of related contributions. (Related contributions, which totaled $2,090,651, are donations received as a result of fund raising activities.)

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on FoA's audited financial statements for the fiscal year ended April 30, 2012.

Source of Funds

Spay certificate program

2,363,776

Bequests

1,244,492

Contributions

723,403

Grants

122,756

Investment income

55,189

Miscellaneous income

29,001

Merchandise literature sales

20,705

Loss on sale property and equipment

-15,417

Change in value of trusts

-130,355

Total Income

$4,413,550

Programs: 93%

Fundraising: 2%

Administrative: 5%

Total Income

$4,413,550

Program expenses

4,652,656

Fundraising expenses

$108,003

Administrative expenses

$247,344

Total expenses:

$5,008,003

Expenses in Excess of Income

(-594,453)

Beginning Net Assets

6,174,277

Ending Net Assets

5,579,824

Total Liabilities

694,568

Total Assets

6,274,392

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.